A light emitting device that provides white light of various color temperatures by using a double-sided light emitting element, a light emitting system comprising the same, and a method of fabricating thereof are provided. The light emitting device includes a double-sided light emitting element including a first light emitting element on one side of a substrate and emits light having a first wavelength and a second light emitting element on the other side of the substrate and emits light having a second wavelength, wherein the first wavelength and the second wavelength are different each other, a first variable resistor coupled to the first light emitting element and adjusting a first driving power applied to the first light emitting element, and a second variable resistor coupled to the second light emitting element and adjusting a second driving power applied to the second light emitting element.